https://www.taxtmi.com/caselaws?id=24192 Section 36(1)(viii) requires the deduction to be computed on total income as determined before allowing that deduction, and not on a figure first reduced by the same deduction. Total income under section 2(45) must be worked out in the manner laid down by the Act, so the assessment machinery cannot circularly diminish the deduction base by applying the deduction itself at the outset. The permissible deduction therefore has to be calculated on the pre-deduction total income, and the answer was against the Revenue. en-us Thu, 09 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 14:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24192 Section 36(1)(viii) requires the deduction to be computed on total income as determined before allowing that deduction, and not on a figure first reduced by the same deduction. Total income under section 2(45) must be worked out in the manner laid down by the Act, so the assessment machinery cannot circularly diminish the deduction base by applying the deduction itself at the outset. The permissible deduction therefore has to be calculated on the pre-deduction total income, and the answer was against the Revenue. Case-Laws Income Tax Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24192